Scottish Aggregate Tax (SAT) FAQ's

Scottish Aggregate Tax (SAT) FAQ's


When is the new tax likely to go into effect? 

The Scottish Government has confirmed that the Scottish Aggregates Tax is expected to come into effect on 1 April 2026. 

When will registration for the tax start? 

The process for taxpayers to register will be available well in advance of the introduction date. Revenue Scotland plans to support the Scottish Aggregates Tax paying community to ensure they are aware of their responsibilities.

Will businesses with a UK wide presence have to register again for the new tax and make a separate Scottish return? 

The new tax will be set against commercial exploitation of aggregate in Scotland which will require a separate return to be made and may require separate registration.  

How can I make a payment of the new tax? 

Revenue Scotland will be working on the development of the return and the payment process and will engage with stakeholders during this development.  More information will be shared once the development is fully underway. 

Will Revenue Scotland ensure consistent compliance with the new tax?  

Revenue Scotland is responsible for the collection and management of the new tax and will seek to ensure that the correct amount of tax is paid by all businesses.

Last updated